We investigate how firms adjust corporate pension plans in response to economic policy uncertainty (EPU). Using a sample of US-listed firms, we find that firms increase pension underfunding levels when facing higher EPU. The result is robust to controlling for pension portfolio returns, discount rates, plan sizes, pension liability, numbers of employees, other macroeconomic factors, difference-in-differences and instrumental variable estimation, and additional evidence of pension risk-shifting. Further analysis reveals that financial distress and information asymmetry induced through EPU are the potential (...) channels. The effect is stronger for firms having CEOs being excessively paid, using cash flow as a performance metric in CEO compensation, paying high dividends, and having short-term institutional investors, whereas the presence of unions, positive corporate culture, and social capital alleviate the effect. Notably, managers, not shareholders, appear to be the party reaping the benefits. Our findings suggest that firms may shift risk to employees in response to heightened uncertainty and institutional characteristics play a moderating role in this crucial business ethics issue. (shrink)

This article examines how modern Chinese Buddhism has been influenced by Christianity. For our purposes ‘modern Chinese Buddhism’ refers to a form of what has become known in the West as ‘Engaged Buddhism’, but in Chinese is known by titles which can be translated ‘Humanistic Buddhism’ or ‘Buddhism for Human Life’. This tradition was initiated on the Chinese mainland between the two World Wars by the monk Tài X?, and Part one of the article is devoted to him. Since the (...) communist conquest of China, its main branches have flourished in Taiwan, whence two of them have spread worldwide. The most successful, at least in numerical terms, has been Fo Guang Shan, founded by a personal disciple of Tài X?, Hsing Yun, now very old, and it is on this movement that we concentrate in Parts two and three. We differentiate between conscious imitation and analogous development due to similar social circumstances, and show how Protestant Christianity and Roman Catholicism have had different effects. In Part four, we examine Fo Guang Shan as a missionary religion. (shrink)

To date, game-based learning programs that include comprehensive creativity skills and disposition training are still very limited. The present researchers developed a comprehensive game-based creativity learning program for fifth and sixth grade pupils. Further analysis presented relationship trends between mindful learning experience, flow experience, self-efficacy, and mastery experience. Eighty-three 5th and 6th grade participants undertook the six-week game-based creativity learning program. Upon the completion of experimental instruction, those who scored higher on the concerned variables improved more in self-evaluation of both (...) creativity ability and confidence, than their counterparts. Additionally, path model analysis revealed that mindful learning experience was a powerful predictor of both mastery experience and flow experience; it also influenced mastery experience through flow experience and self-efficacy during game-based creativity learning. The findings support the effectiveness of the game-based learning program developed in this study. Moreover, this study contributes to the theoretical construction of how game-based learning can be designed to facilitate mindful learning experience, flow experience, self-efficacy, and mastery experience during creativity training among pupils. Effective mechanisms include providing rewards for high-quality performance, challenging tasks, free choices of design components, immediate feedback, and idea sharing. The profound theoretical framework proposed in this study provides a valuable approach for creativity instruction through game-based learning or classroom instruction. (shrink)

There have been few attempts to answer the twin challenges for alethic pluralists to maintain standard accounts of the logical operators and of logical consequence in a sufficiently systematic and precise way. In this paper, I propose an account of logic and semantics on behalf of pluralists that answers both challenges in a sufficiently systematic and precise way. Crucially, the account accommodates mixed atomics, and its first-order extension also accommodates quantified sentences. Accordingly, pluralists can answer all the distinctively logical challenges (...) for their view. (shrink)

Whether abduction is treated as an argument or as an inference, the mainstream view presupposes a tight connection between abduction and inference to the best explanation. This paper critically evaluates this link and supports a narrower view on abduction. Our main thesis is that merely the hypothesis-generative aspect, but not the evaluative aspect, is properly abductive in the sense introduced by C. S. Peirce. We show why equating abduction with IBE unnecessarily complicates argument evaluation by levelling the status of abduction (...) as a third reasoning mode. We also propose a scheme for abductive argument along with critical questions, and suggest retaining abduction alongside IBE as related but distinct categories. (shrink)

To better understand the multiple individual factors that contribute to college cheating, we undertook a multivariate analysis of a national sample of 2,503 college students. Our findings indicated that demographic characteristics, character qualities, college experience, and student perceptions and attitudes are all significantly associated with academic cheating.

A growing body of research has started to examine how individuals from different countries may differ in their use of ethically questionable tactics during business negotiations. Whereas prior research focused on the main effect of the national culture or nationality of the negotiator, we add a new factor, which is the nationality of the counterpart. Looking at both these variables allows us to examine whether and how people may change their likelihood of using ethically questionable tactics in inter-cultural negotiations as (...) opposed to intra-cultural ones. Results of an experiment show that overall, American participants were less likely than Chinese participants to use ethically questionable tactics in negotiations. However, American participants were more likely to use ethically questionable tactics, particularly those related to false promises and inappropriate information gathering, in inter-cultural negotiations with Chinese counterparts, than in intra-cultural negotiations with American counterparts. By contrast, Chinese participants were less likely to use ethically questionable tactics, particularly those related to false promises and attacking opponent’s network, in inter-cultural negotiations with American counterparts, than in intra-cultural negotiations with Chinese counterparts. Implications and future directions are discussed. (shrink)

Joint attention has been extensively studied in the developmental literature because of overwhelming evidence that the ability to socially coordinate visual attention to an object is essential to healthy developmental outcomes, including language learning. The goal of this study was to understand the complex system of sensory-motor behaviors that may underlie the establishment of joint attention between parents and toddlers. In an experimental task, parents and toddlers played together with multiple toys. We objectively measured joint attention—and the sensory-motor behaviors that (...) underlie it—using a dual head-mounted eye-tracking system and frame-by-frame coding of manual actions. By tracking the momentary visual fixations and hand actions of each participant, we precisely determined just how often they fixated on the same object at the same time, the visual behaviors that preceded joint attention and manual behaviors that preceded and co-occurred with joint attention. We found that multiple sequential sensory-motor patterns lead to joint attention. In addition, there are developmental changes in this multi-pathway system evidenced as variations in strength among multiple routes. We propose that coordinated visual attention between parents and toddlers is primarily a sensory-motor behavior. Skill in achieving coordinated visual attention in social settings—like skills in other sensory-motor domains—emerges from multiple pathways to the same functional end. (shrink)

When Carl Wellman introduced the reasoning-type conduction, he endorsed a dialectical view on natural language argumentation. Contemporary scholarship, by contrast, treats conductive argument predominantly on a product view. Not only did Wellman’s reasons for a dialectical view thus fall into disregard; a product-treatment of conduction also flouts the standard semantics of ‘argument’. Attempting to resolve these difficulties, our paper traces Wellman’s preference for a dialectical view to the role of defeasible warrants. These act as stand-ins for value hierarchies that arguers (...) of normal suasory inclination find acceptable. We also improve on extant ways of diagramming conduction and distinguish two of its structural variants. (shrink)

The authors explore the interfaces between different dimensions of moral cognition, bridging economic, Bayesian and reinforcement learning perspectives. The human aversion to harming others cuts across these different interfaces, influencing decisions, judgments, and inferences about morality.

Senior executives in major corporations have drawn attention in recent years for a range of unethical activities. Despite a rise in measures to protect against such lapses, executives still make decisions whether or not to comply with reporting standards, best practices, industry norms and legislation. The prior literature in this area addresses individual characteristics of decision makers and social networks between executives and boards of directors, but to this point has largely overlooked group dynamics of the executive team. Our study (...) addresses this gap and examines the relationship between an occupational community of top executives and the quality of internal control. We construct a unique measure for the executive occupational community based on CEO and CFO’s joint tenure. Our findings show that the number of years of CEO/cfo’s joint tenure is significantly and negatively associated with internal control weakness, suggesting that the longer the executive relationship, the lower the likelihood of internal control weakness. Our study indicates that the presence of an occupational community contributes to better internal control. (shrink)

This book is a cognitive semantic study of the Chinese conceptualization of the heart, traditionally seen as the central faculty of cognition. The Chinese word xin, which primarily denotes the heart organ, covers the meanings of both "heart" and "mind" as understood in English, which upholds a heart-head dichotomy. In contrast to the Western dualist view, Chinese takes on a more holistic view that sees the heart as the center of both emotions and thought. The contrast characterizes two cultural traditions (...) that have developed different conceptualizations of person, self, and agent of cognition. The concept of "heart" lies at the core of Chinese thought and medicine, and its importance to Chinese culture is extensively manifested in the Chinese language. Diachronically, this book traces the roots of its conception in ancient Chinese philosophy and traditional Chinese medicine. Along the synchronic dimension, it not only makes a systematic analysis of conventionalized expressions that reflect the underlying cultural models and conceptualizations, as well as underlying conceptual metaphors and metonymies, but also attempts a textual analysis of an essay and a number of poems for their metaphoric and metonymic images and imports contributing to the cultural models and conceptualizations. It also takes up a comparative perspective that sheds light on similarities and differences between Western and Chinese cultures in the understanding of the heart, brain, body, mind, self, and person. The book contributes to the understanding of the embodied nature of human cognition situated in its cultural context, and the relationship between language, culture, and cognition. (shrink)

Background Nurses providing care to patients with end-of-life or terminal illnesses often encounter ethically challenging situations leading to moral distress. However, existing quantitative studies have examined moral distress using instruments that address general clinical situations rather than those specific to end-of-life care. Furthermore, qualitative studies have often been limited to participants from a single unit or those experiencing moral distress-induced circumstances. A comprehensive and integrated understanding of the overarching process of moral distress is vital to discern the unique circumstances surrounding (...) end-of-life care and its consequential impacts. Research objectives To explore the moral distress experiences of nurses who are frequently involved in caring for patients with end-of-life or terminal illnesses and apply it to two existing theories: the model of moral distress and the ecological model. Research design A qualitative descriptive approach was employed. Participants and research context Seven focus group interviews involving 30 nurses were performed. The subsequent transcriptions underwent rigorous content analysis. Ethical considerations We obtained Institutional Review Board approval from a university. Focus group interviews were conducted with nurses who agreed to participate and signed the consent form. Findings The moral distress-inducing factors and nurses’ perceived impact of moral distress were identified and categorized based on moral distress theories and ecological models. A total of 15 categories and 30 subcategories across the following 4 domains were derived: (1) intrapersonal, (2) interpersonal, (3) organizational, and (4) structural factors. Conclusions End-of-life-specific circumstances induced moral distress among nurses, with both negative and positive impacts identified. Effective organizational and policy support is essential to manage conflicts, form a healthy organizational culture, provide training, and prevent unnecessary expenses due to the negative consequences of moral distress. (shrink)

Large-screen human-computer interaction technology is reflected in all aspects of daily life. The dynamic gesture tracking algorithm commonly used in recent large-screen interactive technologies demonstrates compelling results but suffers from accuracy and real-time problems. This paper systematically addresses these issues by a switching federated filter method that combines particle filtering and Mean Shifting algorithms based on a 3D sensor. Compared with several algorithms, the results show that the one-hand and two-hand large-screen gesture tracking based on the switched federated filtering algorithm (...) work well, and there is no tracking failure and loss of target. Therefore, the switching federated tracking positioning algorithm can be well applied to the design of human-computer interaction system and provide new ideas for future human-computer interaction. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Various theories of referent are critically but briefly surveyed from the perspective of structural realism; a constructivist version of structural realist account of referent is outlined, and its implications for history of science and for descriptive metaphysics are briefly indicated.

The creation of QCD is one of greatest achievements in the history of science. It has radically changed our conception of the fundamental ontology of the physical world and its underlying dynamics. What it has discovered are more than new particles and a new force, but rather a deeper level of physical reality, a new kind of entities. Dynamically, the strong nuclear forces are no longer taken to be fundamental, but are relegated to the status of the un-cancelled residue of (...) far stronger long range force mediated by gluon. From a long term perspective, perhaps more important than these discoveries is that it breaks a new path to explore many novel features of an unknown layer of the physical world, such as instanton, the theta vacuum and effective energy. The notion of effective energy allows us to conceptualize the mysterious quantum number flow and hadronization. Although the metaphysical status of effective energy is not quite clear at this moment, but a window is open for conceptualizing the physical world that is in complex processes of transmutations in a unified way. (shrink)

At this stage of evolution of our discipline, philosophy of science, there seems no single great theme that has attracted the attention of most practitioners in the field. Rather, scholarly works in the field are quite diffused. Traditional topics, such as reductionism and the unity of science, remain to be carefully examined from various perspectives. The debate over realism versus instrumentalism, although dismissed by some as uninteresting and unproductive, is still taken by many active scholars as vital in our understanding (...) of the nature of scientific theories and in our appraisal of scientific enterprise. Of course, the new spirit of our times has also shown itself, sometimes in the discussion of some major theses in the post-empiricist philosophy of science, such as incommensurability, underdetermination and constructivism, on the basis of detailed examination of scientific materials, other times in the shift of the attention from static aspects of science, such as theory justification and the nature of explanation, to more dynamic aspects, such as negotiations within a scientific community and its function and role in the development of science. Even more to the point in this regard is the great attention paid to the place science has occupied in modernity, the defect of modernist understanding of science and its possible remedy. Not surprisingly, this current state of affairs in our field has also manifested in the essays collected in this volume of contributions to the Twentieth World Congress of Philosophy. Thus, an inspection of these essays, although it will not provide us with a focus of the discipline, may give us some sense as to what is going on in the field. (shrink)

We study the problem of existence of maximal chains in the Turing degrees. We show that: 1. ZF+DC+"There exists no maximal chain in the Turing degrees" is equiconsistent with ZFC+"There exists an inaccessible cardinal"; 2. For all a ∈ 2ω.(ω₁)L[a] = ω₁ if and only if there exists a $\Pi _{1}^{1}[a]$ maximal chain in the Turing degrees. As a corollary, ZFC + "There exists an inaccessible cardinal" is equiconsistent with ZFC + "There is no (bold face) $\utilde{\Pi}{}_{1}^{1}$ maximal chain of (...) Turing degrees". (shrink)

The Code of the Samurai is a four-hundred-year-old explication of the rules and expectations embodied in Bushido, the Japanese way of the warrior. Bushido has played a major role in shaping the behavior of modern Japanese government, corporations, society.

Name der Zeitschrift: Cognitive Linguistics Jahrgang: 27 Heft: 2 Seiten: 147-180.

This essay was contributed to the celebration of Father Mclean’s 75th birth day in a volume To the Mountain—essay in honor of Professor George F. Mclean (Fu Jen Catholic University Press, Taiwan, 2004.) In this essay I recalled what I knew of him by personal contact. As I wrote this essay, I was moved myself by his personality. Just as it says on the preface of the volume, “Over the past 40 years, George Mclean has helped to establish contacts and (...) build relations with philosophers in most of the countries of the world, and hundreds—indeed, thousands—of scholars are in his debt”, I am one of those hundreds, or thousands scholars in his debt. I am sure people may tell their own story about Professor George Mclean as they know themselves. (shrink)

Presently, most studies focus on the minimization of the costs and negative social effects of the location of construction waste recycling centers; however, the influence of the location on future operation is usually ignored. Aiming at solving these problems, a location model for the maximization of service reliability was devised. Service reliability includes the recycling reliability of the construction waste and the delivery reliability of the recycled product. Through maximizing service reliability, the location deviation as a result of arrival delay (...) is expected to be reduced and the service reliability improved. Then, two important parameters in our model were solved on the basis of correlative mathematical theories. Finally, an example was implemented to verify our location optimization model. A genetic algorithm was used to obtain optimal solutions, and the solutions were analyzed. Through establishing a location optimization model, a possible better solution to location problems may be obtained to help in implementing location selection for recycling centers. (shrink)

As science has grown in size and scope, it has also presented a number of ethical and moral challenges. Approaching these challenges from an ethical framework can provide guidance when engaging with them. In this article, I place science within a virtue ethics framework, as discussed by Aristotle. By framing science within virtue ethics, I discuss what virtue ethics entails for the practicing scientist. Virtue ethics holds that each person should work towards her conception of flourishing where the virtues enable (...) her to realize that conception. The virtues must become part of the scientist’s character, undergirding her intentions and motivations, as well as the resulting decisions and actions. The virtue of phronêsis, or practical wisdom, is critical for cultivating virtue, enabling the moral agent to discern the appropriate actions for a particular situation. In exercising phronêsis, the scientist considers the situation from multiple perspectives for an in-depth and nuanced understanding of the situation, discerns the relevant factors, and settles upon an appropriate decision. I examine goods internal to a practice, which are constitutive of science practiced well and discuss the role of phronêsis when grappling with science’s ethical and moral features and how the scientist might exercise it. Although phronêsis is important for producing scientific knowledge, it is equally critical for working through the moral and ethical questions science poses. (shrink)